Pengaruh Rasio Beban dan Pendapatan Operasional, Nonperforming Loan, Loan To Deposit Pada Pertumbuhan Profitabilitas
| Main Authors: | Suputra, Krisna Ekayana, Ratnadi, Ni Made Dwi |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2017
|
| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/34006 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/34006/21563 |
Daftar Isi:
- ABSTRAK Pertumbuhan laba LPD mencermikan peningkatan kinerja keuangan LPD dan tingginya kepercayaan masyarakat serta kepuasan masyarakat. Dalam upaya peningkatan kinerja ini, LPD dituntut untuk meningkatkan analisis kesehatannya. Analisis kesehatan diproksikan dengan CAR, KAP, PPAP, BOPO, ROA, LACLR dan LDR berkaitan erat dengan pertumbuhan laba. Penelitian ini bertujuan untuk menguji secara empiris pengaruh CAR, KAP, PPAP, BOPO, ROA, LACLR dan LDR terhadap pertumbuhan laba. Profitabilitas menunjukkan seberapa efisien suatu LPD atau lembaga keuangan telah beroperasi. Ada beberapa hal yang mempengaruhi perkembangan profitabilitas LPD diantaranya kecukupan modal, masalah kredit serta dana dari pihak ketiga. Ada beberapa rasio yang dapat digunakan untuk mengukur bagaimana kecukupan modal, masalah kredit serta da na dari pihak ketiga dapat mempengaruhi profitabilitas suatu LPD. Rasio-rasio tersebut diantaranya, capital adequacy ratio, non performing loan dan loan to deposit ratio. Penelitian ini bertujuan untuk mendapatkan bukti empiris Pengaruh Rasio Beban Operasional Pendapatan Operasional, Non Performing Loan dan Loan to Deposit Ratio pada Pertumbuhan Profitabilitas. Studi empiris dilakukan pada Lembaga Perkreditan Desa (LPD) di Kabupaten Badung periode 2013 – 2015. Populasi yang digunakan dalam penelitian ini adalah seluruh LPD di Kabupaten Badung yang melaporkan laporan keuangan tahunan ke LPLPD Kabupaten Badung periode 2013-2015 dengan metode simple random sampling. Berdasarkan metode penentuan sampel diperoleh sampel sebanyak 54 LPD. Teknik analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa loan to deposit ratio berpengaruh positif pada pertumbuhan profitabilitas. Sedangkan beban operasional pendapatan operasional dan non performing loan tidak berpengaruh pada pertumbuhan profitabilitas. Kata kunci: Beban Operasional Pendapatan Operasional, Non Performing Loan, Loan to Deposit Ratio dan Pertumbuhan Profitabilitas.
- ABSTRACT LPD's profit growth reflects the improvement of LPD's financial performance and high public trust and community satisfaction. In an effort to improve this performance, LPD is required to improve its health analysis. Health analysis proxyed with CAR, KAP, PPAP, BOPO, ROA, LACLR and LDR are closely related to profit growth. This study aims to test empirically the influence of CAR, KAP, PPAP, BOPO, ROA, LACLR and LDR to profit growth. Profitability shows how efficiently an LPD or financial institution has operated. There are several things that affect the development of LPD profitability such as capital adequacy, credit problems and funds from third parties. There are several ratios that can be used to measure how capital adequacy, credit problems and third-party funds can affect the profitability of an LPD. The ratios are, among others, capital adequacy ratio, non performing loan and loan to deposit ratio. This study aims to obtain empirical evidence Influence Operating Ratios Operating Ratio, Non Performing Loan and Loan to Deposit Ratio on Profitability Growth. Empirical study was conducted at Lembaga Perkreditan Desa (LPD) in Badung Regency period 2013 - 2015. Population used in this research is all LPD in Badung regency which report annual financial report to LPLPD of Badung Regency period 2013-2015 with simple random sampling method. Based on the method of determining the sample obtained sample of 54 LPD. Data analysis technique used multiple linear regression analysis. The results showed that the loan to deposit ratio has a positive effect on the growth of profitability. Operating expenses for operating income and non-performing loans did not affect profitability growth. Keywords: Operating Income Operating Expenses, Non Performing Loans, Loan to Deposit Ratio and Profitability Growth.